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An information technology (IT) audit or '''information systems (IS) audit''' is an examination of the controls within an entity's Information Technology Infrastructure . These reviews may be performed in conjunction with a Financial Statement Audit , Internal Audit , or other form of attestation engagement. Formerly called an Electronic Data Processing (EDP) audit, an IT audit is the process of collecting and evaluating evidence of an organization's Information System s, practices, and operations. Obtained evidence evaluation can ensure whether the organization's information systems safeguard assets, maintains Data Integrity , and is operating effectively and efficiently to achieve the organization's goals or objectives. IT audits are also known as automated data processing (ADP) audits and computer audits. PURPOSE An IT audit is similar to a financial statement audit in that the study and evaluation of the basic elements of internal control are the same. However, the purpose of a financial statement audit is to determine whether an organization's Financial Statements and financial condition are presented fairly in accordance with Generally Accepted Accounting Principles (GAAP). Regarding Potection-of-Information-Assets, one purpose of an IT audit is to review and evaluate an organization's information system's availability, confidentiality, and integrity by answering questions such as:
Besides, the availability, confidentiality and integrity of information systems receiving IT auditor consideration; it has been suggested by other authors that information system utility, possession and authenticity also be considered by answering questions such as:
TYPES OF IT AUDITS
IT AUDIT PROCESS See Also: Information Technology Audit Process The following are basic steps in performing the Information Technology Audit Process : # Planning # Studying and Evaluating Controls # Testing and Evaluating Controls # Reporting # Follow-up HISTORY OF IT AUDITING See Also: history of information technology auditing The concept of IT auditing was formed in the mid-1960's and has gone through numerous changes due to advances in technology and the incorporation of technology into business. IT AUDIT TOPICS Regulations and Legislation Related to IT Audits Several information technology audit related laws and regulations have been introduced since 1977. These include the Gramm Leach Bliley Act, the Sarbanes-Oxley Act, the Health Insurance Portability and Accountability Act, the London Stock Exchange Combined Code, King II , and the Foreign Corrupt Practices Act.
Companies with Sarbanes-Oxley certification delays and material weaknesses caused by IT issues:
Security See Also: Auditing information security Auditing Information Security is a vital part of any IT audit. Within the broad scope of auditing information security we find topics such as Data Centers , Networks and Application Security . Auditing information security covers topics from auditing the physical security of data centers to auditing the logical security of databases and highlights key components to look for and different methods used for auditing these areas. It is important to remember that in this ever expanding technical realm these things are always changing and as such IT auditors must continue to expand their knowledge and understanding of systems and the systems environment to help verify and ensure information security. EVALUATING IT AUDIT PERSONNEL QUALIFICATIONS There is no pre-defined skill set that is required when evaluating the qualifications of IT audit personnel. Since Auditor s will be responsible for evaluating the controls affecting the recording and safekeeping of Asset s, it is recommended that IT personnel have detail knowledge regarding Information Systems with a general understanding of Accounting principles. Usually, it is desirable that IT audit personnel have received or qualify to receive the CA, CIA, CISA, or CPA credential. Employees involved in IT audits
Professional Certification s of note
EMERGING ISSUES Technology changes rapidly and so do the issues IT auditors must face. From biometric retinal scans to protecting physical security to transmitting data from a cell phone, this issue is truly limited only to one’s imagination. SEE ALSO
Operations
Auditing systems, applications and networks
Computer Forensics Irregularities and Illegal Acts
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